Decree No. 108/2015/ND-CP provides detailed regulations and guidance on implementing certain provisions of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

DECREE

Regulations detailing and guiding the implementation of certain provisions of

LAmendment and Supplement to Certain Provisions of the Tobacco Control Law Tdetailed implementation of the special consumption tax law and LLaw amending and supplementing certain articles of

LLaw on Special Consumption Taxorganize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Special Consumption Tax Law dated November 14, 2008 and the Law amending and supplementing certain articles of the Special Consumption Tax Law dated November 26, 2010, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP tax dated November 29, 2006 and the Law amending and supplementing certain articles of the Tax Administration Law14;

Pursuant to the Public Debt Management Law dated November 23, reason dated November 20, 2012;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP and reason management and

At the proposal of the Minister of Finance,

and measures for implementationi guiding the implementation of certain articles of the Special Consumption Tax Law and the Law amending and supplementing certain articles of the Special Consumption Tax Law.ướThis Decree provides detailed guidance for the implementation of certain articles of the Special Consumption Tax Law and the Law amending and supplementing certain articles of the Special Consumption Tax Law.đổamending and supplementing certain articles of the Civil Servants Law and the Civil Servants Law dated November 25, 2019;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPPursuant to the Law on Public Investment dated November 29, 2024;No. Article 1. Objects subject to special consumption tax shall be implemented according to the provisions of Article 2 of the Special Consumption Tax Law and Clause 1, Article 1 of the Law amending and supplementing certain articles of the Special Consumption Tax Law.

PART I

SCOPE AND APPLICABLE OBJECTS

Article 1. Scope of Regulation

a) For aircraft and yachts specified in Point e, Clause 1, Article 2 of the Special Consumption Tax Law, they are types used for civilian purposes;

Article 2. Taxable Objects

b) For fireworks specified in Point k, Clause 1, Article 2 of the Special Consumption Tax Law, it does not include fireworks that are children's toys or educational tools;

c) For gambling business specified in Point d, Clause 2, Article 2 of the Special Consumption Tax Law, it includes sports betting, entertainment betting, and other forms of betting as prescribed by law.

Article 2. Objects subject to special consumption tax for goods specified in Clause 1, Article 2 of the Special Consumption Tax Law are complete products, excluding spare parts for assembling such goods.

Article 3. Non-tax objects

Non-tax objects for special consumption tax shall be implemented according to the provisions of Article 3 of the Special Consumption Tax Law and Clause 2, Article 1 of the Law amending and supplementing certain articles of the Special Consumption Tax Law.

1. For imported goods exempt from special consumption tax as specified in Point a, Clause 2, Article 3 of the Special Consumption Tax Law, including:

a) Humanitarian aid goods, non-repayable aid goods, including goods imported with non-repayable aid funds approved by competent authorities, humanitarian assistance goods, emergency relief goods aimed at mitigating the consequences of war, natural disasters, and epidemics;

b) Gifts from organizations and individuals abroad to state agencies, political organizations, political-social organizations, occupational-political-social organizations, social organizations, occupational-social organizations, and people's armed forces units;

c) Gifts and presents given to individuals in Vietnam within the limits prescribed by law.

2. For transit goods, goods passing through Vietnamese ports and border gates, and transshipment goods as specified in Point b, Clause 2, Article 3 of the Special Consumption Tax Law, including:

a) Goods transported from the exporting country to the importing country through Vietnamese ports without undergoing import procedures in Vietnam and without undergoing export procedures out of Vietnam;

b) Goods transported from the exporting country to the importing country through Vietnamese ports and placed in bonded warehouses without undergoing import procedures in Vietnam and without undergoing export procedures out of Vietnam;

c) Transit goods, goods passing through Vietnamese ports and border gates based on agreements signed between the Government of Vietnam and the Government of another country or between authorized agencies or representatives appointed by both governments;

d) Goods transported from the exporting country to the importing country without passing through Vietnamese ports.

3. Aircraft and yachts used for commercial transportation of goods and passengers, tourist transportation, and aircraft used for security and defense purposes. In cases where aircraft and yachts are not used for commercial transportation of goods and passengers, tourism business, and security and defense purposes, they must pay special consumption tax according to the provisions of the Special Consumption Tax Law and the guidelines of the Ministry of Finance.

4. For automobiles specified in Clause 4, Article 3 of the Special Consumption Tax Law, these are types designed by manufacturers for use as ambulances, prisoner transport vehicles, funeral cars; vehicles designed to accommodate both seating and standing passengers up to 24 persons; automobiles running in amusement parks, sports venues without registration and participation in traffic, and specialized vehicles, unregistered and non-participating in traffic vehicles, which are specifically defined by the Ministry of Finance in coordination with relevant ministries and agencies.

5. For air conditioners with a capacity of 90,000 BTU or less as designed by manufacturers for installation only on means of transport, including cars, railway carriages, ships, boats, and aircraft.

6. Goods imported from abroad into duty-free zones, goods sold from domestic areas into duty-free zones and only used within duty-free zones, and goods traded between duty-free zones, except for two types of goods: goods brought into duty-free zones with residential populations without hard borders and passenger cars under 24 seats.

BASIS FOR TAX CALCULATION

6. Goods imported from abroad into a tax-free zone, goods sold from domestic areas into a tax-free zone and only used within the tax-free zone, goods traded between tax-free zones, except for the following two types of goods: Goods brought into a tax-free zone that allows residents and does not have a hard barrier, and passenger cars with less than 24 seats.

Chapter II

BASIS FOR TAXATION

1. For imported goods (excluding gasoline types) sold by businesses importing such goods and domestically produced goods, the taxable price for special consumption tax shall be determined as follows:

a) In cases where the production establishment or import establishment subject to special consumption tax sells goods through subordinate establishments that are dependent accounting units, the price serving as the basis for calculating the special consumption tax is the selling price of the dependent accounting unit. If the production establishment or import establishment sells goods through agents at the prices set by the production establishment or import establishment and only receives commission, the selling price serving as the basis for determining the special consumption tax base price is the price set by the production establishment or import establishment before deducting the commission.

a) In the case where the business importing goods subject to special consumption tax (excluding gasoline types) sells such goods through subordinate entities under its accounting system, the taxable price for special consumption tax is the selling price of the subordinate entity. In the case where the importing business (excluding the business importing gasoline types) sells goods through agents at prices set by the importing business and only receives commission, the selling price serving as the basis for determining the taxable price for special consumption tax is the price set by the importing business before deducting the commission.

b) In the case where the business importing goods subject to special consumption tax (excluding cars with less than 24 seats and gasoline types) and the business producing goods subject to special consumption tax (excluding cars with less than 24 seats) sell goods to trading businesses, the taxable price for special consumption tax is the selling price of the importing business or the producing business but it must not be lower than 7% compared to the average selling price of trading businesses.

If the selling price of the business importing goods subject to special consumption tax (excluding cars with less than 24 seats and gasoline types) and the selling price of the business producing goods subject to special consumption tax (excluding cars with less than 24 seats) are lower than 7% compared to the average selling price of trading businesses, the taxable price for special consumption tax will be determined by the tax authority according to the regulations on tax management.

The trading business referred to in this point is a business that does not have a parent-subsidiary relationship or a subsidiary within the same parent company with the importing business or the producing business, and is the first entity in the commercial circulation process. The parent-subsidiary relationship is defined according to the Law on Enterprises.

c) In the case where the business importing or producing and assembling cars with less than 24 seats sells goods to trading businesses:

For the business importing cars with less than 24 seats, the taxable price for special consumption tax is the selling price of the importing business but it must not be lower than 105% of the import cost of the car. The import cost includes: Import tax value plus (+) import tax (if applicable) plus (+) special consumption tax at the import stage. If the selling price of the business importing cars with less than 24 seats is lower than 105% of the import cost, the taxable price for special consumption tax will be determined by the tax authority according to the regulations on tax management.

For the business producing and assembling cars with less than 24 seats, the taxable price for special consumption tax is the selling price of the producing business but it must not be lower than 7% compared to the average selling price of trading businesses. The average selling price of trading businesses for comparison purposes is the selling price of cars without additional equipment or spare parts installed by trading businesses based on customer requirements. If the selling price of the business producing and assembling cars with less than 24 seats is lower than 7% compared to the average selling price of trading businesses, the taxable price for special consumption tax will be determined by the tax authority according to the regulations on tax management.

2. For goods imported at the import stage, the taxable price for special consumption tax is determined as follows:

Taxable price for special consumption tax = Import tax value + Import tax.

The import tax value is determined according to the provisions of the laws on export tax and import tax. In cases where imported goods are exempted or reduced from import tax, the taxable price does not include the amount of exempted or reduced import tax.

3. For goods subject to special consumption tax, the taxable price does not exclude the value of packaging.

For bottled beer, if there is a deposit on the bottle, quarterly settlement of the deposit amount corresponding to the value of unrecovered bottles must be included in the revenue for calculating the special consumption tax.

In cases where the business subcontracts goods to be sold to trading businesses, the taxable price is determined according to Points b and c of Clause 1 of this Article.

In cases where these businesses sell goods to trading businesses, the taxable price is determined according to Points b and c of Clause 1 of this Article.

6. For goods sold on installment or deferred payment terms, the taxable price for special consumption tax is the selling price of goods sold in a lump sum payment, excluding the interest on installment or deferred payments.

7. For services, the taxable price for special consumption tax is the service supply price of the service business.

a) For golf business operations, it is the revenue from selling membership cards, golf tickets, including money from selling practice session tickets, greenkeeping fees, rental vehicle activities (buggies) and caddies during play, deposits (if any) and other charges paid by golfers or members to the golf business. If the golf business also operates other goods or services not subject to special consumption tax such as hotels, food and beverage, retail sales, or games, those goods or services are not subject to special consumption tax;

b) For casino and electronic game businesses with prizes, the taxable price for special consumption tax is the revenue from casino and electronic game operations minus the prize payouts to customers;

c) For betting businesses, the taxable price for special consumption tax is the revenue from selling betting tickets after deducting prize payouts;

d) For nightclub, massage and karaoke businesses, the taxable price for special consumption tax is the revenue from activities in nightclubs, massage centers and karaoke venues, including revenue from food and beverage services and other accompanying services;

đ) For lottery businesses, the taxable price for special consumption tax is the revenue from selling lottery tickets permitted by law.

8. For goods and services used for exchange, internal consumption, gift-giving, donation, or promotion, the special consumption tax base value is the special consumption tax base value of similar or equivalent goods and services at the time of the exchange, internal consumption, gift-giving, donation, or promotion activities.

9. The special consumption tax base value for goods and services as stipulated in this Article includes additional income calculated outside the selling price of goods or service provision price (if any), which the production or business entity enjoys. Specifically, for tobacco products, the special consumption tax base value includes mandatory contributions and support funds as prescribed in the Law on Prevention and Control of Harmful Effects of Tobacco.

The revenue generation time for goods is the time when ownership or usage rights of the goods are transferred to the buyer, regardless of whether payment has been received or not; for services, it is the time when the service provision is completed or the service supply invoice is issued, regardless of whether payment has been received or not.

Article 5. Tax Rate

The special consumption tax rate shall be implemented according to the Special Consumption Tax Table as prescribed in Clause 4, Article 1 of the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law.

1. For passenger-cargo vehicles as defined in Points 4d and 4g of the Special Consumption Tax Table, they must have two or more rows of seats and a fixed partition separating the passenger compartment from the cargo area, in accordance with national standards set by the Ministry of Science and Technology.

2. Gasoline-powered automobiles combined with biofuel or electric power as defined in Point 4đ of the Special Consumption Tax Table are those designed according to manufacturer standards with a gasoline blend ratio not exceeding 70% of the total fuel used, or hybrid vehicles combining an electric motor with a gasoline engine, where the gasoline usage ratio according to manufacturer standards does not exceed 70% of the energy used compared to the most fuel-efficient gasoline vehicle, having the same seating capacity and cylinder displacement available on the Vietnamese market.

3. Biofuel or electric-powered vehicles as defined in Points 4e and 4g of the Special Consumption Tax Table are those designed according to manufacturer standards to run solely on biofuel or electric power.

Chapter III

REFUND OF TAX, DEDUCTION OF SPECIAL CONSUMPTION TAX

Article 6. Refund of Tax

The refund of special consumption tax shall be implemented in accordance with the provisions of Article 8 of the Special Consumption Tax Law.

1. For goods temporarily imported for re-export as specified in Point a Clause 1 Article 8 of the Special Consumption Tax Law, including:

a) Goods imported and subject to special consumption tax but still stored at customs warehouses and under the supervision of customs authorities, which are re-exported abroad;

b) Goods imported and subject to special consumption tax for delivery or sale to foreign countries through agents in Vietnam; goods imported for sale to foreign carriers on routes passing through Vietnamese ports or Vietnamese carriers on international transport routes as prescribed by law;

c) Temporarily imported goods for re-export under the temporary importation and re-export trade method, where upon re-export, the corresponding amount of special consumption tax paid will be refunded based on the actual quantity of goods re-exported;

d) Goods imported and subject to special consumption tax but re-exported abroad, where the corresponding amount of special consumption tax paid will be refunded based on the actual quantity of goods returned to the exporting country;

đ) Temporarily imported goods for exhibition, display, product introduction, or other purposes within a specified period as prescribed by law and subject to special consumption tax, where upon re-export, the tax will be refunded;

In cases of temporarily imported goods for re-export, if such goods have been actually re-exported within the time limit prescribed by law for export tax and import tax, then there is no need to pay the special consumption tax corresponding to the actual quantity of goods re-exported.

2. Raw materials imported for production and processing of exported goods shall be refunded the corresponding amount of special consumption tax paid based on the actual quantity of raw materials used to produce the goods that are actually exported.

3. Procedures, documents, sequence, and authority for handling the refund of special consumption tax for imported goods as stipulated in Clause 1 and Clause 2 of this Article shall be carried out according to the regulations applicable to the handling of import tax refunds under the Export Tax and Import Tax Law.

When production and business establishments settle taxes upon merger, division, spin-off, dissolution, bankruptcy, change in ownership form, transfer, lease of state-owned enterprises, any excess special consumption tax paid shall be refunded.

The refund of tax as specified in Point d Clause 1 Article 8 of the Special Consumption Tax Law includes:

a) Refund of tax pursuant to the decision of the competent authority as prescribed by law;

b) Refund of tax pursuant to international treaties to which the Socialist Republic of Vietnam is a member;

c) Refund of tax in cases where the amount of special consumption tax paid exceeds the amount of special consumption tax due as prescribed by law.

Article 7. Deduction of Tax

1. Taxpayers producing goods subject to special consumption tax using raw materials also subject to special consumption tax may deduct the special consumption tax already paid on imported raw materials or paid directly to domestic producers when determining the special consumption tax payable. The amount of special consumption tax deducted corresponds to the special consumption tax of raw materials used to produce the goods sold.

2. Taxpayers paying special consumption tax on imported goods subject to special consumption tax (excluding all types of gasoline) may deduct the special consumption tax paid at the import stage when determining the special consumption tax payable for sales within the country. The amount of special consumption tax deducted corresponds to the special consumption tax of imported goods subject to special consumption tax sold domestically. For the portion of special consumption tax not deductible, taxpayers may include it in their costs for calculating corporate income tax.

3. The deduction of special consumption tax shall be carried out when declaring payment of special consumption tax.

4. The Ministry of Finance shall provide detailed guidance on the deduction of special consumption tax as stipulated in Clause 1 and Clause 2 of this Article.

Chapter IV

IMPLEMENTING PROVISIONS

Article 8. Effectiveness and Implementation Guidance

1. This Decree takes effect from January 1, 2016, and replaces Decrees No. 26/2009/NĐ-CP dated March 16, 2009, and No. 113/2011/NĐ-CP dated December 8, 2011, of the Government detailing the implementation of certain provisions of the Special Consumption Tax Law.

2. The Ministry of Finance shall provide guidance on the implementation of this Decree.

The Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of provincial People's Committees under the central city shall be responsible for implementing this Decree./.